https://www.taxtmi.com/caselaws?id=48218 The High Court of Judicature of Bombay at Aurangabad held that under Section 11AC of the Central Excise Act, 1944, there is no discretion to impose a penalty different from the duty evaded. The Court emphasized the stringent penalty provisions apply only to intentional duty evasion through fraud or collusion, serving as punishment for deliberate evasion. Consequently, the Court allowed the appeal, directing the imposition of a penalty equivalent to the duty evaded on the respondent-assessee, disposing of the first appeal accordingly. en-us Wed, 11 Jul 2007 00:00:00 +0530 Tue, 03 Aug 2010 12:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48218 The High Court of Judicature of Bombay at Aurangabad held that under Section 11AC of the Central Excise Act, 1944, there is no discretion to impose a penalty different from the duty evaded. The Court emphasized the stringent penalty provisions apply only to intentional duty evasion through fraud or collusion, serving as punishment for deliberate evasion. Consequently, the Court allowed the appeal, directing the imposition of a penalty equivalent to the duty evaded on the respondent-assessee, disposing of the first appeal accordingly. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48218